IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
199912022 7702.20-00 Correction of Errors 03/26/1999
199912022 7702A.00-00 Modified Endowment Contracts 03/26/1999
199912021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/26/1999
199912021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/26/1999
199912020 338.01-02 Time in which Election must be made 03/26/1999
199912020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/26/1999
199912019 368.04-00 Assets for Control of Transferee (Type "D") 03/26/1999
199912019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/26/1999
199912018 468A.04-02 Revised Schedules 03/26/1999
199912017 468A.04-02 Revised Schedules 03/26/1999
199912016 2503.11-06 Withdrawal Powers ("Crummey" Issue) 03/26/1999
199912016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/26/1999
199912015 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999
199912014 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999
199912013 468A.04-02 Revised Schedules 03/26/1999
199912013 7701.02-00 Partnerships v. Associations 03/26/1999
199912012 2601.00-00 Tax On Generation Skipping Transfers 03/26/1999
199912011 42.14-00 Secretary's Authority to Provide Regulations 03/26/1999
199912010 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 03/26/1999
199912010 903.00-00 Credit for Taxes in Lieu of Income, etc., Taxes 03/26/1999
199912009 332.01-00 Nonrecognition of Gain or Loss 03/26/1999
199912008 368.00-00 Definitions Relating to Corporate Reorganizations 03/26/1999
199912007 108.02-00 Reduction of Tax Attributes 03/26/1999
199912006 1362.00-00 Election by Small Business Corporation 03/26/1999
199912005 166.00-00 Bad Debts 03/26/1999